Rev. Proc. 2020-8: Applications for tax-exempt status must be filed electronically
Rev. Proc. 2020-8: Applications for tax-exempt status
The IRS today released an advance version of Rev. Proc. 2020-8 to provide that electronic submission of Form 1023, “Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code” will be the exclusive means for submitting applications for tax-exempt status on Form 1023.
Rev. Proc. 2020-8 [PDF 48 KB] is effective January 31, 2020, but provides that paper versions of Form 1023 applications will continue to be accepted for 90 days after that effective date.
For more information, contact a tax professional with KPMG’s Washington National Tax practice:
Ruth Madrigal | +1 202 533 8817 | firstname.lastname@example.org
Preston Quesenberry | +1 202 533 3985 | email@example.com
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